PENGARUH LIKUIDITAS, DEWAN KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Partisipan Indonesia Sustainability Report Award (ISRA) Selama Periode 2014 - 2018)

WULANDARI, NUR'AFIFAH (2020) PENGARUH LIKUIDITAS, DEWAN KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Partisipan Indonesia Sustainability Report Award (ISRA) Selama Periode 2014 - 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This purpose of this study is to analyze the effect of Liquidity, Board of independent commissioner, and Firm Size, of Sustainability Report Disclosure. The object of this research is the Participant of Indonesia Sustainability Reporting Award (ISRA) Companies in 2014 – 2018. This research was conducted using a sample totals 50 of the 10 selected companies with criteria determined. Determination of the sample using a purposive sampling technique in this research that used was purposive sampling method with criteria determined by researchers using a casual relationship design. Therefore, the analysis of the data used is statistical analysis in the form of multiple linear regresion tests. The result of this research showed that (1) Liquidity was not significant influence on sustainability report disclosure, (2) Board of independent commissioner was significant negative influence on sustainability report disclosure, and (3) Firm Size was not significant influence on sustainability report disclosure. Keywords : Liquidity, Board of independent commissioner, and Firm Size, Sustainability Report Tujuan penelitian ini adalah untuk menganalisis pengaruh Likuiditas, Dewan Komisaris Independen dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report. Objek penelitian ini adalah perusahaan partisipan Indonesia Sustainability Reporting Award (ISRA) pada tahun 2014 – 2018. Penelitian ini dilakukan menggunakan sampel sebanyak 50 dari 10 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling dengan kriteria yang telah ditentukan peneliti menggunakan desain hubungan kausal. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukan bahwa (1) Likuiditas tidak berpengaruh signifikan terhadap pengungkapan sustainability report, (2) Dewan Komisaris Independen berpengaruh negatif signifikan terhadap pengungkapan sustainability report, dan (3) Ukuran Perusahaan tidak berpengaruh signifikan terhadap pengungkapan sustainability report. Kata kunci : Likuiditas, Dewan Komisaris Independen, dan Ukuran Perusahaan, Sustainability Report

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 145
NIM/NIDN Creators: 43216010004
Uncontrolled Keywords: Likuiditas, Dewan Komisaris Independen, dan Ukuran Perusahaan, Sustainability Report
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Feb 2022 15:26
Last Modified: 14 Feb 2022 15:26
URI: http://repository.mercubuana.ac.id/id/eprint/56050

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